Unisex Leather-Reinforced Textile Espadrilles from United States
Summer espadrilles with a jute and textile upper reinforced by leather straps and edging covering over 50% of the external surface area, with a rubber sole. The leather straps and edging make the upper leather-dominant per Chapter Note 4(a), so classification falls under 6404.19.15, not 6404.19.90.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the leather surface area is documented for CBSA
• Jute accents are excluded from material calculation per Chapter Note 4(a)
• Check if the espadrilles qualify for preferential duty rates